The owner of a firm wants to sell up. The trouble is that when he started it he invented a non-existent company president to hide behind when unpopular steps needed taking. When potential purchasers insist on negotiating with the 'president' face to face, the owner has to take on a failed actor to play the part. The actor suddenly discovers he's a pawn in a game that goes on to sorely test his (lack of) moral fibre.